The tax office combatant displays himself as a modest individual doing his job to the utmost formality. However, he really could not care less about how the tax system affects people and merely does what Tanaka tells him to do. In battle he is quite ruthless.

The lead tax office worker along with his cohorts extorted money and people's possessions as part of the Existence Tax passed by the government under Tanaka's instructions. This lead to many people losing their homes and savings. After a while, the homeless association take the fight to the tax office and when diplomacy did not calm them down, the tax office workers revealed themselves to be Panther Claw combatants. Honey Kisaragi as Cutie Honey fought them off while Gen-san fought the Tanaka couple. The lead tax office worker was defeated leaving his fate unknown.